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《会计人员职权条例》明确规定:“大中型企业要设置总会计师,主管本单位的经济核算和财务会计工作,小型企业也要指定一名副厂长行使总会计师的职权。”目前在工交系统,这项工作开展得比较快,相当一部份的大中型企业都建立了总会计师制度,其效果是比较好的。但从商业系统情况看,配备总会计师的单位寥寥无几,这项工作纯属准备起步阶段。究其原因,一是商业系统的会计师很少;二是从上到下对这项工作既不积极也不重视,缺乏组织领导;三是技术职称评定工作一停就是四年多,不仅使一大批财会人员错过了评定和晋升职称的机会,而且挫伤了财会人员的积极性。
The “Regulations on the Accounting Staff” clearly stipulate: “For large and medium-sized enterprises, the chief accountant shall be set up to take charge of the economic accounting and financial accounting of the unit, and the small enterprises shall also appoint a deputy director to exercise the authority of the chief accountant.” Currently, , This work carried out relatively fast, a considerable part of the large and medium-sized enterprises have established the chief accountant system, the effect is better. However, judging from the situation of the commercial system, there are only a few units equipped with a chief accountant. This work is only a preliminary stage of preparation. The reason is that there are only a few accountants in the commercial system. The other is neither active nor serious about this work from top to bottom, and lack of organization and leadership. The third is that stopping a job evaluation of technical titles is more than four years, A large number of accounting staff missed the opportunity to assess and promote their titles, and dampened the enthusiasm of the accountants.